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CS Professional · Drafting, Pleadings and Appearances · Art of Advocacy and Appearances

Preparing exhibits for a hearing, a representative of Lotus Foods Ltd wants to show that the financial statement was circulated properly. Which set of documents must accompany a signed copy of every financial statement when it is issued, circulated or published?

A signed copy of every financial statement must be issued, circulated or published along with a copy each of the notes annexed to it, the auditors' report and the Board's report. Checking these accompanying documents is a useful step in preparing evidence.

  1. AOnly the auditors' report
  2. BNotes annexed to the statement, the auditors' report and the Board's reportCorrect
  3. COnly the Board's report and the secretarial audit report
  4. DThe annual return and the CSR policy

Explanation

Section 134(7) requires a signed copy of the financial statement to be issued with a copy each of any notes forming part of it, the auditors' report and the Board's report. The auditors' report alone is incomplete, and the other combinations list documents not required by that sub-section.

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